Tendencias en la Investigación Contable Latinoamericana: Caracterización de los Efectos de la Adopción de las NIIF

El debate generado por la adopción generalizada de los estándares contables emitidos por el IASB puede entenderse como una tensión entre las distintas corrientes de investigación contable. El presente trabajo recopila, clasifica y caracteriza la literatura sobre los efectos de la implementación de N...

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Autores:
Salazar Baquero, Edgar Emilio
Tipo de recurso:
Fecha de publicación:
2021
Institución:
Universidad Nacional de Colombia
Repositorio:
Universidad Nacional de Colombia
Idioma:
spa
OAI Identifier:
oai:repositorio.unal.edu.co:unal/80321
Acceso en línea:
https://repositorio.unal.edu.co/handle/unal/80321
https://repositorio.unal.edu.co/
Palabra clave:
330 - Economía::332 - Economía financiera
340 - Derecho::349 - Derecho de jurisdicciones específicas, áreas, regiones socioeconómicas, organizaciones intergubernamentales regionales
NIIF
Latinoamérica
Investigación contable
Revisión de literatura
IFRS
Latin America
Accounting Research
Literature review
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openAccess
License
Reconocimiento 4.0 Internacional
id UNACIONAL2_a2b4b58a139e02233aa8c25e41b31d86
oai_identifier_str oai:repositorio.unal.edu.co:unal/80321
network_acronym_str UNACIONAL2
network_name_str Universidad Nacional de Colombia
repository_id_str
dc.title.spa.fl_str_mv Tendencias en la Investigación Contable Latinoamericana: Caracterización de los Efectos de la Adopción de las NIIF
dc.title.translated.none.fl_str_mv Trends in Latin American Accounting Research: Characterization of the effects of IFRS adoption
title Tendencias en la Investigación Contable Latinoamericana: Caracterización de los Efectos de la Adopción de las NIIF
spellingShingle Tendencias en la Investigación Contable Latinoamericana: Caracterización de los Efectos de la Adopción de las NIIF
330 - Economía::332 - Economía financiera
340 - Derecho::349 - Derecho de jurisdicciones específicas, áreas, regiones socioeconómicas, organizaciones intergubernamentales regionales
NIIF
Latinoamérica
Investigación contable
Revisión de literatura
IFRS
Latin America
Accounting Research
Literature review
title_short Tendencias en la Investigación Contable Latinoamericana: Caracterización de los Efectos de la Adopción de las NIIF
title_full Tendencias en la Investigación Contable Latinoamericana: Caracterización de los Efectos de la Adopción de las NIIF
title_fullStr Tendencias en la Investigación Contable Latinoamericana: Caracterización de los Efectos de la Adopción de las NIIF
title_full_unstemmed Tendencias en la Investigación Contable Latinoamericana: Caracterización de los Efectos de la Adopción de las NIIF
title_sort Tendencias en la Investigación Contable Latinoamericana: Caracterización de los Efectos de la Adopción de las NIIF
dc.creator.fl_str_mv Salazar Baquero, Edgar Emilio
dc.contributor.advisor.none.fl_str_mv Vera Colina, Mary Analí
dc.contributor.author.none.fl_str_mv Salazar Baquero, Edgar Emilio
dc.subject.ddc.spa.fl_str_mv 330 - Economía::332 - Economía financiera
340 - Derecho::349 - Derecho de jurisdicciones específicas, áreas, regiones socioeconómicas, organizaciones intergubernamentales regionales
topic 330 - Economía::332 - Economía financiera
340 - Derecho::349 - Derecho de jurisdicciones específicas, áreas, regiones socioeconómicas, organizaciones intergubernamentales regionales
NIIF
Latinoamérica
Investigación contable
Revisión de literatura
IFRS
Latin America
Accounting Research
Literature review
dc.subject.proposal.spa.fl_str_mv NIIF
Latinoamérica
Investigación contable
Revisión de literatura
dc.subject.proposal.eng.fl_str_mv IFRS
Latin America
Accounting Research
Literature review
description El debate generado por la adopción generalizada de los estándares contables emitidos por el IASB puede entenderse como una tensión entre las distintas corrientes de investigación contable. El presente trabajo recopila, clasifica y caracteriza la literatura sobre los efectos de la implementación de NIIF en Latinoamérica, identificando las posturas paradigmáticas que sirven de referencia para los procesos de investigación utilizados. La visión principal de la investigación contable se caracteriza por percibir la realidad como objetiva, verificable y externa al sujeto, por ser de corte deductivo y basarse en métodos cuantitativos que logran generalizaciones a partir del análisis de datos empíricos. La revisión del marco teórico, las metodologías y conclusiones de los trabajos encontrados, permite concluir que esta visión principal es la que predomina en los estudios sobre los efectos de las NIIF en Latinoamérica. En total se analizaron 62 artículos de los cuales la mayoría se ocupa de estudiar el efecto de las nuevas normas contables en la calidad de la información, en el funcionamiento del mercado y en la firma. Un número menor de artículos (2) revisa otros efectos tales como los relacionados con el proceso de enseñanza y aprendizaje y con el papel de la academia en la difusión de ideologías. Los resultados encontrados presentan evidencia contradictoria. Algunos trabajos confirman los beneficios esperados de la adopción de las NIIF, mientras que otros no encuentran impactos significativos. Incluso algunos trabajos documentan efectos adversos. Sobresale Brasil como el país que más autores y trabajos aporta sobre la materia. Por último, se advierten espacios para futuras investigaciones relacionadas con las categorías de análisis de los efectos, las metodologías empleadas y de las corrientes paradigmáticas de investigación. (Texto tomado de la fuente)
publishDate 2021
dc.date.accessioned.none.fl_str_mv 2021-09-28T14:39:13Z
dc.date.available.none.fl_str_mv 2021-09-28T14:39:13Z
dc.date.issued.none.fl_str_mv 2021
dc.type.spa.fl_str_mv Trabajo de grado - Maestría
dc.type.driver.spa.fl_str_mv info:eu-repo/semantics/masterThesis
dc.type.version.spa.fl_str_mv info:eu-repo/semantics/acceptedVersion
dc.type.content.spa.fl_str_mv Text
dc.type.redcol.spa.fl_str_mv http://purl.org/redcol/resource_type/TM
status_str acceptedVersion
dc.identifier.uri.none.fl_str_mv https://repositorio.unal.edu.co/handle/unal/80321
dc.identifier.instname.spa.fl_str_mv Universidad Nacional de Colombia
dc.identifier.reponame.spa.fl_str_mv Repositorio Institucional Universidad Nacional de Colombia
dc.identifier.repourl.spa.fl_str_mv https://repositorio.unal.edu.co/
url https://repositorio.unal.edu.co/handle/unal/80321
https://repositorio.unal.edu.co/
identifier_str_mv Universidad Nacional de Colombia
Repositorio Institucional Universidad Nacional de Colombia
dc.language.iso.spa.fl_str_mv spa
language spa
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spelling Reconocimiento 4.0 Internacionalhttp://creativecommons.org/licenses/by/4.0/info:eu-repo/semantics/openAccesshttp://purl.org/coar/access_right/c_abf2Vera Colina, Mary Analí03a3371e38d0be8aaff75a0844b45610Salazar Baquero, Edgar Emilio22ff4b329579446e1d9ba315651aa3c92021-09-28T14:39:13Z2021-09-28T14:39:13Z2021https://repositorio.unal.edu.co/handle/unal/80321Universidad Nacional de ColombiaRepositorio Institucional Universidad Nacional de Colombiahttps://repositorio.unal.edu.co/El debate generado por la adopción generalizada de los estándares contables emitidos por el IASB puede entenderse como una tensión entre las distintas corrientes de investigación contable. El presente trabajo recopila, clasifica y caracteriza la literatura sobre los efectos de la implementación de NIIF en Latinoamérica, identificando las posturas paradigmáticas que sirven de referencia para los procesos de investigación utilizados. La visión principal de la investigación contable se caracteriza por percibir la realidad como objetiva, verificable y externa al sujeto, por ser de corte deductivo y basarse en métodos cuantitativos que logran generalizaciones a partir del análisis de datos empíricos. La revisión del marco teórico, las metodologías y conclusiones de los trabajos encontrados, permite concluir que esta visión principal es la que predomina en los estudios sobre los efectos de las NIIF en Latinoamérica. En total se analizaron 62 artículos de los cuales la mayoría se ocupa de estudiar el efecto de las nuevas normas contables en la calidad de la información, en el funcionamiento del mercado y en la firma. Un número menor de artículos (2) revisa otros efectos tales como los relacionados con el proceso de enseñanza y aprendizaje y con el papel de la academia en la difusión de ideologías. Los resultados encontrados presentan evidencia contradictoria. Algunos trabajos confirman los beneficios esperados de la adopción de las NIIF, mientras que otros no encuentran impactos significativos. Incluso algunos trabajos documentan efectos adversos. Sobresale Brasil como el país que más autores y trabajos aporta sobre la materia. Por último, se advierten espacios para futuras investigaciones relacionadas con las categorías de análisis de los efectos, las metodologías empleadas y de las corrientes paradigmáticas de investigación. (Texto tomado de la fuente)The debate generated by the widespread adoption of the accounting standards issued by the IASB can be seen as a tension between the different streams of accounting research. This work collects, classifies and characterizes the literature on the effects of IFRS implementation in Latin America, identifying the paradigmatic positions that serve as a reference for the research processes. The mainstream accounting research is characterized by perceiving reality as objective, verifiable and external to the subject, based on hypothetico-deductivism and quantitative methods of analysis of empirical data. The review of the theoretical framework, the methodologies and conclusions of the analysed papers, allows us to conclude that this mainstream tradition is the one that predominates in the studies on the effects of IFRS in Latin America. 62 articles were analysed, most of which deal with studying the effect of the new accounting standards on the quality of information, the functioning of the market and some specifics effects on the firm. A smaller number of articles (2), focus on other effects such as those related to the accounting teaching and learning process and the role of intellectuals and academia in constructing and disseminating ideological narratives. The results found show contradictory evidence. While some studies confirm the expected benefits of adopting IFRS, others do not find positive changes associated with the new accounting standards. A smaller number of papers present negative effects. Brazil stands out as the country that contributes the most authors and works on the subject. Finally, we found some avenues for future research including new categories of the effects, methodological issues and the impact of philosophical paradigms of accounting research.MaestríaMagíster en Contabilidad y Finanzas267 páginasapplication/epub+zipspaUniversidad Nacional de ColombiaBogotá - Ciencias Económicas - Maestría en Contabilidad y FinanzasEscuela de Administración y Contaduría PúblicaFacultad de Ciencias EconómicasBogotá - ColombiaUniversidad Nacional de Colombia - Sede Bogotá330 - Economía::332 - Economía financiera340 - Derecho::349 - Derecho de jurisdicciones específicas, áreas, regiones socioeconómicas, organizaciones intergubernamentales regionalesNIIFLatinoaméricaInvestigación contableRevisión de literaturaIFRSLatin AmericaAccounting ResearchLiterature reviewTendencias en la Investigación Contable Latinoamericana: Caracterización de los Efectos de la Adopción de las NIIFTrends in Latin American Accounting Research: Characterization of the effects of IFRS adoptionTrabajo de grado - Maestríainfo:eu-repo/semantics/masterThesisinfo:eu-repo/semantics/acceptedVersionTexthttp://purl.org/redcol/resource_type/TMAharony, J., Barniv, R., & Falk, H. 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Critical Perspectives on Accounting, Vol. 25, No. 14, pp. 17-26. https://doi.org/ 10.1016/j.cpa.2012.11.012InvestigadoresPúblico generalORIGINAL80058828.2021.pdf80058828.2021.pdfTesis de Maestría en Contabilidad y Finanzasapplication/pdf1280115https://repositorio.unal.edu.co/bitstream/unal/80321/4/80058828.2021.pdfe1ec2eeec4849e062e25336a1d130462MD54LICENSElicense.txtlicense.txttext/plain; charset=utf-83964https://repositorio.unal.edu.co/bitstream/unal/80321/5/license.txtcccfe52f796b7c63423298c2d3365fc6MD55THUMBNAIL80058828.2021.pdf.jpg80058828.2021.pdf.jpgGenerated Thumbnailimage/jpeg3881https://repositorio.unal.edu.co/bitstream/unal/80321/6/80058828.2021.pdf.jpgadab788a3f4342e99ad9372905d712a3MD56unal/80321oai:repositorio.unal.edu.co:unal/803212024-07-29 23:12:52.154Repositorio Institucional Universidad Nacional de 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